Salem property tax: where it goes
A Salem house pays 1.16% of its taxable value in property tax. For a house at $256,287 of value before exemptions, that's about $2,973 a year.
Tax is levied on assessed value: Virginia law requires all property to be assessed at 100% of fair market value, and Salem reassesses every year.
Who taxes this house
| Taxing agency | Rate | On $256,287 |
|---|---|---|
| City of Salem | 1.16% | $2,973 |
| Total | 1.16% | $2,973 |
2026 tax year, City of Salem rate as stated on the city's Real Estate page.
Ways to pay less
- Seniors 65+ or disabled, income $65,000 or under: freeze your real estate tax. Owners named on the deed who were 65 or older or totally and permanently disabled by December 31 of the preceding year can have the real estate tax on their primary residence frozen, if gross income from all sources is $65,000 or under and assets other than the home are $185,000 or under. Assessments keep changing, but the amount paid stays at the frozen rate while you qualify. How: Apply to the Commissioner of the Revenue between July 1 and August 31; you must reapply every year (540-375-3019).
- Tax relief or veterans relief: toter charge of $1. For citizens approved for Tax Relief for the Elderly or Veterans Relief, the city's 2024-2025 fee schedule lists a toter charge of $1.00 per toter; the regular toter charge is $10.00 monthly per toter. How: Approval is through the Commissioner of the Revenue.
- Disabled veterans rated 100%: no real estate tax on your home. Veterans with a 100% service-connected, permanent and total disability pay no current real estate taxes on their primary residence and up to one acre of land. The veteran must be named on the deed; a surviving spouse who has not remarried can also qualify. How: Apply year-round with the Commissioner of the Revenue, with the VA Summary of Benefits letter (540-375-3019).
- Free bulk and brush pickup. All single-family homes in Salem qualify for bulk waste collection: appliances, furniture and normal residential brush and tree trimmings placed at the curb. Debris from work that needs a building permit or from a paid contractor is not collected. How: Put items at the curb on your scheduled collection day.
Dates
| When | What |
|---|---|
| Jan 4, 2027 | 2027 reassessment notices are mailed. |
| Jan 29, 2027 | Deadline for hearings on building permits and the 2027 reassessment. |
| After each due date | Real estate tax paid late gets a penalty of 10% or $10.00, whichever is greater, plus interest of 10% a year. |
Pay or manage it
Sources
- City of Salem: 2026 Land Book (taxable values and taxes, PDF)
- Cardinal News: Roanoke Valley budgets, possible Salem tax decrease (May 11, 2026)
- City of Salem: Assessment Information
- City of Salem Book of Rates: Real Estate Tax (PDF)
- City of Salem Book of Rates: Penalty and Interest on Real Estate Taxes (PDF)
- City of Salem: Real Estate Tax Freeze
- City of Salem Book of Rates: Tax Relief for the Elderly and Disabled (PDF)
- City of Salem: Veterans Tax Relief
- City of Salem Book of Rates: Utility Service Tax-Local (PDF)
- City of Salem Book of Rates: State Consumption Tax (PDF)
- City of Salem Book of Rates: Local Consumption Tax (PDF)
- City of Salem Book of Rates: Special Regulatory Tax-State (PDF)
- Code of Virginia § 58.1-2904 (natural gas consumption tax)
Checked October 22, 2026. Every number here comes from the public sources listed, matched by our checker.
Rates change every year; this page shows when it was last checked. Nothing here is legal, tax or insurance advice.